Hi,

Me and my husband are on H1B and file Married filing jointly. We havea child dependent.
Both of our parents live in India. My parents visited us in 2009 for 6 months , my in-laws visited us from Nov 2009-May 2010 for 6 months. Now my parents are in US from Dec 2010 to May 2011 (Not 31 days in 2010).

Can I claim them as dependents? Also can I do amendment for 2009 tax to claim them as dependents. Should they pass Substantial presence test for 2009 and 2010? Also my dad files tax in India. Not sure about my father-in-law. My mom doesn't file and also my mother-in-law doesn't file tax.

Do I need ITIN for them to file the tax? If so, my parents-in-law are in India now, can we get a copy of their passport (notarized in India?)

No, you cannot claim a parent or in-law as your dependents unless they meet all the following conditions:

1. The person’s gross income must be less than $3,650.
2. You must provide more than half the person’s support for the year.
3. The dependent must be a US citizen, US resident alien, US national, or resident of the Canada or Mexico.

It seems your parents and in-laws don't meet the 3rd criteria.

Thank you for your answer.

They were in US for 186 days in 2009. I think my parents-in-law can't pass Substantial presence test. But I guess my parents will pass it for 2009 and probably for 2011. They didn't stay for 31 days in 2010, so they can't pass it for 2010.

I provide more than half their expenses. Does their income in India count at all? Also does their tax situation (filing tax) in India account at all?

Their income in India does indeed count - the person's total, world-wide income must be less than $3650 for the year. Their tax filing status in India doesn't matter.

Are you saying that your parents have resident alien status?